Instructions for Filing Form 8802: Application for United States Residency Certification

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What is Form 8802?

Living and working as an expatriate away from the United States may subject you to higher taxation rates. This is because foreign countries have their internal systems of tax setting, which may extremely dent your incomes. As such, there are international tax treaty policies that can mitigate tax withholding rates on specific types of income for foreigners. 

Nonetheless, most countries require substantial United States proof of residency to be included in these treaty-reduced taxes. This proof also sidelines you from paying foreign taxes on their income. 

Proof can only be conveyed by Application for United States Tax Residency Certificate through Form 8802. The form can be utilized by an individual or company operating outside the United States borders. Read on to get enlightened on what is Form 8802, who should file the form, how to file it, and other instructions for 8802. Lendstart is an excellent platform for comparing and choosing the best tax relief companies. 

Who Should File Form 8802?

In this section, we will look at who can file 8802 and the thresholds required for application. Additionally, despite such advantages being available to U.S residents in foreign countries, you should scrutinize whether you are eligible for the application. First, you should note that an individual or entity is deemed as a U.S resident if they conform to paying United States taxes. The taxpayers in foreign countries are required to access Form 8802 via the IRS. 

Based on your particular entity, the IRS mandates specific documentation as per the instructions for 8802. Form 8802 can be used to apply for Tax Residency Certificate in the event of:

  • If you filed the required annual tax report.
  • When a return is unjustified for a certain certification year. 
  • No need of filing a tax report on your income during the tax duration where the certificate will be deployed and the provision of other documents. 

Filing of Form 8802 is ineligible if the following occurs in the tax period for the request certification:

  • Failure to file the appropriate tax return documentation.
  • The filing of the return was executed as a foreigner.
  • If you are an individual with tax purposes in more than one country and intend or has determined which of the involved parties (countries) will be the country of residence. 
  • You are an entity that is not liable to taxes of the state, but you are situated in the U.S. 
  • When requesting certification as an exempt entity that its organization isn’t based in the U.S.
  • Requesting certification as a trusted entity that is subjected to additional benefits on their salary during the employee’s inception year. 

When is Form 8802 Due?

People who intend to file the form tend to be most cautious about the Form 8802 due date. You should execute the activity at least 45 days before submitting Form 6166. As per the 2020 Tax Residency Certificate, the filing was not conducted earlier than December 1st, 2019. This is because the IRS commences processing Form 8802 for the subsequent year on December 1st of the previous calendar year. In case of a delay, the IRS will contact you after 30 days. 

If you have queries, you can contact (267) 941-1000 (not a toll-free number) and choose the U.S residency option. You should also beware that the IRS does not accept an early submission for a current year Form 8802 with a postmark date before December 1st of the previous year. Requests that will have a postmark date before December 1st will be returned to the sender.

Where to File Form 8802

The application should be mailed accompanied by an outright payment of the user fee. No application will be processed before making payments of the nonrefundable user fee. You should also note that the user fee accounts for the number of submitted applications, not the requested certifications. 

An individual applicant user fee is $85 per form 8802. It’s despite the number of countries for which the certificate is requested or the tax years that the certification is valid. Payments can be executed via check, money order, or electronic payment. 

  • Payments by check or money order will be attached to:

Internal Revenue Service

Philadelphia, PA 19255-0625

  • Or, by private delivery service:

Internal Revenue Service 

2970 Market Street 

BLN# 3-E08.123

Philadelphia, PA 19104-5016

Can I File Form 8802 Electronically?

After the electronic confirmation has been received on page 1 of Form 8802, all the necessary attachments will be sent to:

Department of the Treasury

Internal Revenue Service

Philadelphia, PA 19255-0625

  • Or, by private delivery service:

Internal Revenue Service

2970 Market Street

BLN# 3-E08.123

Philadelphia, PA 19104-5016

If you use fax and make electronic payments, you can fax a maximum of 10 Forms 8802which includes all the necessary attachments. A fax cover sheet is required and states the number of pages incorporated in the transmission. A maximum of 100 pages is required to the following tax numbers:

  • 877-824-9110 (Toll-free within the United States)
  • 304-707-9792 (Inside o outside the United States and not toll-free)

How To File The Form?

Below is a handy guide that will help you in applying for a Tax Residency Certificate and disseminate 8802 instructions required when applying. Before getting into the lines, check any applicable boxes at the top of page 1. It entails additional Form 6166 requests, extra information, and extra requests made by third-party appointees. There is also a Foreign Claim box that serves people who have received a foreign claim form.

Line 1

Feed-in the credentials, which include the applicant’s name and U.S Taxpayer Identification Number (TIN). You should fill out the stated information as they appear on the U.S return filed for tax periods. 

Line 2

You should indicate the address during the calendar year for the requested certification. Individuals living outside the United States during the year for which the certification was requested may work with special rules under Individuals With Residency Outside the United States. 

Line 3a

Here, you will fill out the applicant’s mailing address to where the form will be sent to. If you do not convey the mailing address here, the IRS will mail Form 6166 to the address on Line 2. 

Line 3b

Fill out the third-party appointee’s information. They should be a person who can talk to the IRS if any issue arises in the processing of Form 8802. The appointed individual should also have the know-how on Form 8802 and may be in a position to respond to any question from the IRS. 

Line 4a

This is a section for the green cardholder. Suppose you are a resident alien with lawful permanent resident status and recently arrived in the United States but have not filed a U.S income tax return. In that case, you are required to provide a copy of your contemporary Form l-551.

Line 4b (Partnerships)

Partnerships are not classified as U.S residents. This is with the meaning of the residence article of U.S income tax treaties. Form 6166 issued to partnerships will require an attached list of U.S residents partners. 

Line 4c (Trust)

Domestic and foreign grantor trusts and simple trusts can be certified for U.S residency. Domestic complex trusts can be certified without emphasis on the residence of the settlor or beneficiaries. This list (Line 4) is long and goes up to Line 4j.

Line 5

This section encompasses whether the applicant was required to file a U.S tax form for the tax period(s) on which the certificate was based. You will also attach any explanations as stipulated in the applicable boxes. 

Line 6

Check whether the applicant’s parents, parent organization or the owner were liable to file a U.S tax form. If you answered “Yes” in Line 5, do not complete Line 6. 

Line 7

Fill out the calendar year for which the certification is requested. Generally, the certification period is one year, and certification can be requested for the current year and any number of prior years. 

Line 8

Here you fill out the tax periods for the certification. If certification is for a tax period in which a tax return is not due yet, feed in the four-digit year and two-digit month. They must also correspond to the contemporary return required to have been filled. 

Line 9

Check the applicable boxes and indicate your purpose for obtaining a certification. The IRS will return your application if you do not state the purpose for the application. 

Line 10

Fill out the penalty of perjury statements from Table 2 in the form. Penalties of perjury statements submitted independently of Form 8802 must have a valid signature and date.

Sign and date the form

You can now send the completed application to the IRS. Any additional questions can be solved by consulting an IRS tax advocate. 

Bottom Line

This article has disseminated information regarding what is 8802, instructions for filling out Form 8802, how and where to file it. It is aimed at helping people have know-how about tax residency certificates, their importance, and the process of completing and filing the form. 

Disclaimer

The content is provided “as is”. The content is not, nor shall it be taken as professional or legal services or advice. We are not a law firm, financial institute, or related to the United States Government or Internal Revenue. The form might be updated by the IRS at any given time. Your use and reliance on any of the information provided therein should be done solely at your own risk. decision. We will not be responsible for any damages which may occur as a result of your use of the content available therein. We make no guarantee that any information available is true, reliable, or accurate.

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